https://www.taxtmi.com/circulars?id=59864 A transition regime permits exporters to claim composite All Industry Rates (AIR) of duty drawback or brand rates for exports during the transitional window, provided they file prescribed declarations and accept conditions preventing concurrent receipt of composite drawback and input tax credits or IGST refunds, and barring carry forward of Cenvat credit; alternatively exporters may claim only the Customs portion of AIR and retain input tax benefits. Concurrently, AIRs and tariff classifications have been adjusted and responsibility for brand rate fixation and supplementary claims has been transferred to Customs formations, with interim discharge of functions by designated Central Excise officers. en-us Thu, 20 Jul 2017 00:00:00 +0530 Tue, 26 Feb 2019 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59864 A transition regime permits exporters to claim composite All Industry Rates (AIR) of duty drawback or brand rates for exports during the transitional window, provided they file prescribed declarations and accept conditions preventing concurrent receipt of composite drawback and input tax credits or IGST refunds, and barring carry forward of Cenvat credit; alternatively exporters may claim only the Customs portion of AIR and retain input tax benefits. Concurrently, AIRs and tariff classifications have been adjusted and responsibility for brand rate fixation and supplementary claims has been transferred to Customs formations, with interim discharge of functions by designated Central Excise officers. Circulars Customs Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59864